Tax Responsibility of Economic Groups

This paper aims to assess the possibility and the legal support of the tax liability of the economic groups in accordance with Brazilian laws. It starts by explaining the principle of legality in the Brazilian tax law. Later, it expounds on the possible types of tax responsibility. At the end of the paper, the real possibility of tax liability for an economic group in light of the main legal provisions that should support that imputation was analyzed, and the final conclusions were presented.